County officials said a study found Leon County is more reliant on the funds from property taxes than a typical Florida county, with property tax revenue making up about 60% of the county’s budget. They also said there is no other revenue source that can replace the funds generated by property taxes.

Documents prepared for the workshop reviewed the FY 2027 Preliminary Budget, which totals $420.8 million — a 4.8% increase over the current fiscal year budget. County officials described the upcoming budget year as a transition period designed to prepare for potential structural changes if voters approve a proposed constitutional amendment affecting property taxes.

The proposed amendment, approved by the Florida Legislature for the November ballot, would increase the homestead exemption and direct the Legislature to establish procedures to gradually eliminate homestead property taxes. It would also reduce the annual assessment cap on non-homestead property from 10% to 5%. County staff estimate the measure could reduce Leon County’s property tax revenue by approximately $71 million, or 30%, during the first two years of implementation.

County leaders discussed cost saving measures to prepare for possible cuts like implementing a hiring freeze for non-essential positions and a voluntary separation program, similar to the one offered by the City of Tallahassee.

“Given the magnitude of the projected property tax reductions, I’m proposing that the county implement immediate stop-gap measures in the current fiscal year to the best position the county for the difficult decisions to be made in the coming months,” Leon County Administrator Vince Long said. “This includes a hiring freeze for all nonessential personnel, a freeze on nonessential travel and training not required to maintain certifications and licenses, a freeze on discretionary community sponsorships, not including those line items approved in March in your budget.”

Long said that these measures are designed to mitigate layoffs to the greatest extent possible by leaving vacant positions unfilled and to realize cost savings that can be used to delay service level reductions.

With commission approval, the hiring, travel and training freezes will extend to the constitutional offices, such as the Leon County Sheriff’s Office and the Leon County Clerk of Courts.

Amid all the cost saving discussion, commissioners voted 4-3 in favor or a 4% raise for county employees. This will cost the county an additional $800,000, but commissioners in support said this may be the last time they’re able to give raises for a while. Those against said they can’t support spending more on salaries when the potential for property tax revenue to be cut is on the table.

“We’re lucky to have a gap year to prepare for what we have to deal with next year. But as we make our decisions today, let’s make our decisions today understanding what we’re going to have to deal with a year from now, and understanding the position that Leon County – not just the commissioners and not just the constitutionals – but Leon County as a whole is going to be in when we have to deal with those cost-savings,” Leon County Commissioner Nick Maddox said.

The county may also enact a voluntary separation program for employees. It would be the second local government to institute that form of cutback.

Specific details related to the issues discussed will be provided at another workshop in July.

Under a plan given initial approval by the commission Tuesday with a 6-1 vote (Proctor against), COCA will continue to administer arts and cultural grants funded by the county, but how those dollars are doled out will be determined by the Leon commissioners every year during the budgeting process.

The move comes as the commission recently considered giving control of the entire grant process to the county’s tourist development arm. Commissioners describe the new approach as a “compromise” between the sole administrator model (current), where COCA decided all grant distributions and the in-house model, which would have placed COCA under the County’s Division of Tourism, potentially saving $213,000 but reducing COCA’s independence.

“When I get in situations like this. This is exactly where I end up. Everybody gives a little bit, we get a compromise, we can move forward, but nobody’s hurt too bad to where it’s not working as for our community,” Leon County Commissioner Nick Maddox said.

The county says COCA’s agency status and funding level are unchanged.

Supporters say the model brings consistency similar to other county partnerships (e.g., Community Human Service Partnership) and improves stewardship of taxpayer dollars. However, COCA Executive Director Kathleen Spehar has expressed worries about the impact on drawing down National Endowment for the Arts (NEA) grants, though the county says COCA will still be eligible WTXL ABC 27.

The ordinance to implement the change must pass with at least 5/7 votes after a public hearing.

The Council on Culture & Arts is a non-profit organization serving as the umbrella agency for arts and culture in Florida’s capital area, including Leon County Tallahassee Arts Guide. It was established in 1985 to provide a centralized voice and support system for the region’s arts and cultural sector.

COCA is not a government entity but works closely with the City of Tallahassee, Leon County, the state, and local school districts as a cultural industry partner. The group currently oversees $2 million in grant programs anually to promote and support the arts, ensure equitable access to creative opportunities, and advocate for the cultural sector’s economic and social value.

Documents prepared for an upcoming budget workshop reviewed the FY 2027 Preliminary Budget, which totals $420.8 million — a 4.8% increase over the current fiscal year budget. County officials described the upcoming budget year as a transition period designed to prepare for potential structural changes if voters approve a proposed constitutional amendment affecting property taxes.

The proposed amendment, approved by the Florida Legislature for the November ballot, would increase the homestead exemption and direct the Legislature to establish procedures to gradually eliminate homestead property taxes. It would also reduce the annual assessment cap on non-homestead property from 10% to 5%. County staff estimate the measure could reduce Leon County’s property tax revenue by approximately $71 million, or 30%, during the first two years of implementation.

In response, county administrators proposed immediate “stop gap” measures intended to preserve financial flexibility and avoid more severe cuts later. The recommendations include freezing hiring for non-essential positions, limiting non-essential travel and training, freezing discretionary community event sponsorships, and seeking participation from constitutional officers in similar cost-control efforts.

County officials said the measures are designed to maintain liquidity, reduce expenses, and provide time for a more deliberate review of county operations. The goal is to avoid widespread layoffs by leaving vacant positions unfilled and allowing the County Commission to evaluate staffing needs and service priorities.

The proposed FY 2027 budget also shifts the county’s capital program toward maintaining existing infrastructure rather than expanding capacity. Projects were evaluated based on whether they addressed critical maintenance, health, safety, or infrastructure needs. One example is the Main Library Essential Libraries Initiative expansion, where the planned project scope was reduced from $4 million to $200,000 so funds could be redirected to more immediate infrastructure priorities.

Officials noted the budget challenges are compounded by uncertainty over state-shared revenues, rising healthcare costs, inflation affecting contracts and capital projects, and potential state actions limiting local government revenue options.

A second budget workshop is scheduled for July 14, when county staff will present a more detailed implementation plan addressing potential organizational restructuring, revenue options, service priorities, and long-term financial strategies.

The vote introduced the ordinance and scheduled the first and only public hearing for Aug. 26, 2026.

The annexation request follows a previous effort involving Phipps’ property near Lake Jackson, where proposed comprehensive plan changes that would have allowed more intensive development generated significant public debate. Environmental advocates raised concerns about potential impacts near the Lake Jackson Aquatic Preserve, Carr Lake, and Mallard Pond.

City staff report that the parcels meet the geographic requirements for voluntary annexation under Florida law. Three parcels are within the City’s electric service territory, while two would continue receiving electric service from Talquin Electric Cooperative. Water and sewer services are either available or planned within the City’s five-year Capital Improvement Plan.

The properties are currently designated Rural on both the City and County future land use maps and zoning maps. No immediate rezoning would be required if the annexation is approved.

Supporters of annexation have noted that extending city services can help address infrastructure needs, while opponents have raised broader concerns about growth patterns, environmental protection, and expansion into rural areas.

The Leon County Commission is expected to review the annexation request before the City Commission’s public hearing.

The amendment, which will appear on the Nov. 3 general election ballot, would increase Florida’s homestead exemption for non-school taxes from the current $50,000 to $150,000 beginning Jan. 1, 2027, and to $250,000 beginning Jan. 1, 2028. The measure requires approval from at least 60% of voters statewide to take effect.

Property tax revenue is the primary funding source for Tallahassee’s General Fund and is projected to generate $77.7 million in Fiscal Year 2026. Those revenues fund approximately 94% of the Tallahassee Police Department budget, while also supporting parks and recreation, public infrastructure, children’s and adult services, and capital investments.

The projected losses represent a 13% reduction in taxable value in FY2028 and a 21% reduction in FY2029.

The proposal establishes a framework for future increases in homestead exemptions and directs the Legislature to create procedures that could eventually exempt all remaining assessed homestead value from taxation. City officials estimate that a complete elimination of homestead property taxes would create an annual funding gap of approximately $36 million, equivalent to about 40% of the City’s current property tax revenue and 10% of the general fund revenue.

Supporters of the amendment argue it would provide meaningful tax relief to homeowners. However, City officials note that the benefits would be limited to residents receiving a homestead exemption. Of approximately 89,000 households within Tallahassee city limits, about 25,500 households, or 28.6%, would directly benefit from lower property taxes.

The remaining 71% of households, many of them renters, would receive no direct tax reduction while continuing to contribute indirectly to property tax collections through rental payments. As a result, city officials contend that a majority of residents would continue paying for municipal services without receiving the proposed tax savings.

The amendment also would impose a five-year Florida residency requirement for new residents seeking the enhanced homestead exemption and would authorize local governments to adopt additional exemptions under certain circumstances.

City leaders say the recently implemented Voluntary Separation Incentive (VSI) program represents an important step toward preparing for potential future budget constraints if voters approve the amendment.

The proposed measure is expected to generate significant debate in the months leading up to the November election as local governments across Florida evaluate the impact of reduced property tax revenues on public safety, infrastructure, and other core services.

One of the most recent incidents occurred following a physical disturbance as a large crowd gathered in the parking lot of 2020 South Adams Street just before 3 a.m. on Sunday, June 7. A short time after the fight, one of the involved individuals retrieved a firearm and began shooting, striking three people. All three victims were shot while attempting to flee the area.

Following an investigation, the suspect was arrested and now faces three counts of attempted murder.

Over the last month, Tallahassee has experienced nine separate shootings resulting in 13 people injured and three homicides. Many of these incidents have occurred in or around locations where large crowds had gathered.

Check out TR’s latest analysis of crime incident data here.

While preliminary findings indicate each case is isolated in nature, the common denominator is clear: large, unsanctioned gatherings can create environments where conflicts escalate quickly, and innocent people are placed at risk.

In response, TPD is continuing to dedicate significant resources toward addressing these incidents through increased patrols, proactive enforcement, and focused monitoring of areas where large crowds are known to gather.

“Every shooting is unacceptable, and every victim is one too many,” said Chief Lawrence Revell. “Our officers, detectives and specialized units are working tirelessly to prevent violence, hold offenders accountable and keep our community safe. We have made arrests and will continue to pursue those responsible for these crimes. But public safety is a shared responsibility. We encourage residents to partner with us by reporting large gatherings and suspicious activity before violence occurs.”

TPD is asking community members to immediately notify law enforcement when they observe large crowds gathering in public spaces, parking lots or other locations where disturbances may develop. Early notification allows officers the opportunity to respond proactively, deter criminal activity and prevent situations from escalating.

Peer Group Analysis

But what about school districts with comparable student enrollment and that are in the same region of Florida?

A comparison of five similarly sized Florida school districts (See table below) shows Leon County Schools employs significantly more administrators and non-instructional staff than most of its peers, despite having a student population nearly identical to several neighboring districts.

The Florida department of Education data provides a standardized comparison among districts and their peers, offering a snapshot of how Leon County’s staffing levels compare with those across the state during the 2025-26 school year. The FDOE administrator category includes principals, assistant principals, and deans. The non-instructional category includes social workers, school psychologists and school counselors.

According to 2025-26 staffing data, Leon County Schools serves 30,964 students, making it the second-largest district among the comparison group behind Okaloosa County, which enrolls 31,055 students. Despite the similar enrollment figures, Leon County employs 211 administrators, substantially more than Okaloosa’s 144 administrators. These 211 adminstrators include 81 assistant principals TR has previously reported on.

Leon also exceeds Santa Rosa County’s 110 administrators and Alachua County’s 173 administrators. Only Bay County, with 222 administrators serving 27,126 students, reports a higher administrative total. The disparity is even greater among non-teacher instructional and support staff. Leon County employs 415 noninstructional personnel, the highest total among the five districts.

By comparison, Santa Rosa and Alachua counties each employ 248 non-teacher staff members, Bay County employs 239, and Okaloosa County employs 226.

The average number of administrators and non-teacher instructional staff for the Leon’s peer group is 403. This is 224 staff members less than the numbers reported by LCS.

The staffing comparison comes as school districts across Florida face budget pressures tied to enrollment trends and increased scrutiny of administrative spending. The figures come as LCS continues to confront declining student enrollment, a trend that reduces state funding because Florida’s education formula is largely based on student counts. Critics have argued that administrative growth has outpaced enrollment trends and have called for closer scrutiny of staffing levels outside the classroom. Supporters of the district’s staffing structure contend that modern school systems require specialized personnel to manage student services, accountability requirements, technology, safety initiatives, and other operational responsibilities that have expanded in recent years.

The staffing comparisons are likely to attract additional attention as district leaders evaluate budget priorities and as community members debate proposals involving school funding and operational efficiency.

LCS Addresses Staffing Issue

During the last school board meeting, elected officials voted 4-1 to approve the placement of a 1 mil property tax increase on the November ballot. If passed by the voters, the tax would raise approximately $24 million. After the vote, Chair Marcus Nicolas acknowledged the concern about staffing but took the position that the tax increase and the “administrative structure” were not connected. The board scheduled a workshop to address the issue.

The report was prepared at the request of the County Commission following public interest in inmate deaths and the procedures used to investigate them. According to the review, the five deaths represented less than 0.07% of the approximately 7,255 individuals who were incarcerated at least once in the detention facility during 2025.

County staff noted that inmate mortality rates at the Leon County facility remain below national averages. The U.S. Department of Justice reports a mortality rate of approximately 0.17% in local jails nationwide, compared with Leon County’s rate of less than half that figure.

The report explains that every in-custody death triggers both criminal and administrative investigations by the Leon County Sheriff’s Office, along with an independent review by the Medical Examiner. Investigators examine evidence, interview witnesses, review medical records and determine whether any criminal conduct or policy violations occurred. The Sheriff’s Office is also required to report all inmate deaths to state and federal authorities under the federal Death in Custody Reporting Act.

The five inmate deaths reviewed included two overdose deaths, two deaths from natural medical causes and one death involving self-inflicted head trauma.

According to the report, a 46-year-old male inmate died in October after suffering an overdose. Another inmate, a 36-year-old man, died in January from an overdose after being found unresponsive in his cell.

Two deaths were attributed to natural causes. A 72-year-old inmate receiving hospice care through the Sheriff’s Office Inmate Comfort Care Program died from stage 4 throat cancer in September. A 36-year-old inmate died in June from a pulmonary embolism while housed in the medical unit.

The fifth death involved a 26-year-old female inmate who was being treated in the medical unit after engaging in self-injurious behavior. The Medical Examiner ruled her death accidental, citing severe cerebral edema caused by self-inflicted head trauma.

The report also highlights ongoing efforts to improve inmate safety, including increased staffing, enhanced behavioral health services, suicide-prevention measures, and facility upgrades such as suicide-resistant furnishings. The detention facility maintains accreditation through the National Commission on Correctional Health Care and conducts medical screenings for inmates shortly after intake.

The YTD Numbers

The incident data -tabulated by TR – show that YTD property crime incidents were up 11.5% and YTD violent crime incidents are up 23.8% through May when compared to one year ago.

Property crimes encompass burglaries, thefts, and incidents of vandalism. Violent incidents include aggravated assaults, armed robberies, and physical altercations.

A look at specific crimes reveals the increase in property crime was driven by increases in residential (13.6%) and commercial burglaries (76.9%) when compared to 2025. The Auto Burglary & Theft category – which accounts for approximately 55% of all property crimes – is down 1.4%.

The violent crime data shows that robbery incidents were up 21.5% while assault & battery incidents were up 24.4%.

12-Month Trends

The chart below shows the 12-month trends of property and violent crime incidents from January 2023 through May 2026.

Property crime incidents began to decline in December 2024 and reached a 3-year low in October 2025. For a brief period, the change in property crime has remained flat. However, over the last five months these crimes have started to increase.

Violent crime incidents peaked in October 2023 and reached a 3-year low in June 2025. Since then, violent crime incidents have been trending up.

Spending Growth

From 2018 to 2026, COT general fund spending increased from $151.5 million in 2018 to $225.945 million in 2026, a 49.1% increase. During this same period, population growth (3.31%) and inflation (26.8%) totaled 30.1% growth.

The graph below shows that cumulative general fund spending growth since 2019 followed population and inflation growth from 2019 through 2023. However, from 2024 to 2026 spending accelerated relative to population growth and inflation rates.

If general fund spending had followed population and inflation growth rates since 2024, the 2026 proposed budget would have been approximately $197.0 million or $29.0 million less than the approved 2026 budget of $226.0 million.

City Responds to Spending Growth

Tallahassee City Commissioners recently voted 3-2 to offer “voluntary separation” to its entire workforce of 2,700 employees beginning in May. Eligible employees, which are those hired before Jan. 1, 2026, who agree would be paid $20,000 or 12 weeks of pay. Those employees would keep health insurance through the end of the calendar year. The city expects between 100-175 employees may separate.

“The program is intended to reduce and contain personnel expenses, minimize the impact of workforce reductions on employees and provide employees with an option if they’re considering retirement or other career opportunities,” Resource Management Director Robert Wigen said during the city’s latest budget hearing. The reduction in positions would assist in balancing Fiscal Year 2026’s budget, with more impact Fiscal Year 2027.

The proposal centered on whether Leon County should continue contracting with the Council on Culture & Arts (COCA) to administer cultural and tourism-related grants or move management of the program in-house through the county’s Division of Tourism.

County staff recommended bringing the grant program under direct county administration beginning in fiscal year 2027. According to agenda materials, the change would generate approximately $213,000 in annual savings, including the elimination of $150,000 in general revenue support currently provided to COCA. Staff estimated the proposal would maintain cultural arts grant funding at roughly $2 million annually while increasing tourism event grant funding to $1.4 million.

The recommendation drew significant public opposition. Fifty-one speakers addressed the commission in support of maintaining the current structure, known as Option 2. Many praised COCA’s long-standing role in supporting local arts organizations and argued that additional time was needed to evaluate the proposal before any changes were made.

Following public comment, Commissioner Carolyn Cummings initially moved, with support from Commissioner Bill Proctor, to postpone the issue until the commission’s budget workshop.

Commissioners spent more than an hour debating the proposal, possible alternatives, and uncertainty surrounding ongoing discussions in the Florida Legislature regarding property tax reform and state budget decisions.

Commissioner Brian Welch was absent from the chamber during the final vote, while Commissioner Rick Minor argued the board should carefully coordinate with all stakeholders before making any structural changes. Minor said the proposed transition could have a significant financial impact on COCA and noted that the issue originated from a commission request made in late 2025.

County Administrator Vincent Long emphasized that the proposal was not about reducing arts funding but determining whether the county could more efficiently administer the grants itself rather than paying another organization to do so. Long noted that similar proposals were considered by the commission in 2018 and 2020 but were not adopted.

Vice Chairman Christian O’Keefe questioned the need for the proposed changes and argued the commission should focus on larger county priorities. He opposed both the proposal and holding another workshop on the issue.

Ultimately, Commissioner Cummings, seconded by Minor, moved to revisit the matter during the June 16 budget workshop. The motion passed 5-1, with O’Keefe voting no and Welch absent from the chamber.

The commission is expected to continue evaluating both the financial and policy implications of the cultural grant program before making a final decision later this year.

The controversy centers on a $4.4 million HUD Lead Hazard Reduction grant awarded to the City of Tallahassee to identify and remove lead-based paint hazards in older housing occupied by low-income residents. In early May, HUD designated the city’s grant program as “high risk” and launched an audit after raising concerns about contractor costs, project eligibility and compliance with federal regulations.

According to city records and correspondence with federal officials, approximately $1.6 million has been spent through the program, with HUD having reimbursed the city about $1.03 million. Federal officials questioned several expenditures, including the cost of replacing doors at an apartment complex on Holton Street, where some door replacements reportedly exceeded $8,000 each.

The situation escalated on May 26 when HUD informed the city that costs associated with the Holton Street project were ineligible for reimbursement under the grant. Federal reviewers also concluded the city failed to provide sufficient documentation verifying tenant income eligibility, occupancy requirements and whether the project prioritized households with children under six years old — a central goal of the lead hazard reduction program.

As a result, HUD is requiring Tallahassee to repay at least $1.03 million in federal funds and warned that additional ineligible costs could be identified as the review continues. The city has suspended grant activities while working with federal officials to address the findings.

However, city officials are disputing HUD’s conclusions and have indicated they intend to appeal the repayment determination. Assistant City Manager Christian Doolin told city commissioners that staff believes documentation previously submitted to HUD adequately demonstrates compliance with program requirements. City officials contend the issue is not whether the work was performed, but whether the documentation provided satisfies federal standards. The city maintains that it can address HUD’s concerns through the appeals process and hopes to overturn the repayment demand.

The controversy has also triggered political fallout at City Hall. Commissioners have debated responsibility for the program’s management, while calls have emerged for a forensic audit and further investigation into the handling of federal housing funds. Allegations from a former employee and public disputes among elected officials have added to the scrutiny.

Federal officials have not alleged criminal wrongdoing, but the audit continues. The outcome could determine whether Tallahassee must return additional grant funds and what corrective actions may be required before the city can resume the lead hazard reduction program. The appeal process is expected to focus heavily on whether the city can provide sufficient evidence that grant-funded projects met HUD’s eligibility and documentation requirements.